| 税收政策对证券市场的调控效果分析 |
| |
| 引用本文： | 靳春平.税收政策对证券市场的调控效果分析[J].税务与经济,2006(1):25-29. |
| |
| 作者姓名： | 靳春平 |
| |
| 作者单位： | 南京大学,商学院,江苏,南京,210093 |
| |
| 摘 要： | 基于上海股市的经验数据,利用VAR模型针对税收政策对证券市场调控效果进行的实证分析表明,变动证券交易税率对股市成交量并无显著影响,相反会增加股市的波动性,试图以变动证券交易税率来调控证券市场的政策效果并不如理论上的明显。因此,要保证股市的稳定和发展,必须在较低税率水平上维持税收政策的稳定。
|
| 关 键 词： | 税收政策 证券市场 调控效果 VAR模型 |
| 文章编号： | 1004-9339（2006）01-0025-05 |
| 收稿时间： | 2005-09-05 |
| 修稿时间： | 2005年9月5日 |
The Empirical Analysis on the Regulation Consequence of Tax Policy on Securities Market |
| |
| JIN Chun - ping.The Empirical Analysis on the Regulation Consequence of Tax Policy on Securities Market[J].Taxation and Economy,2006(1):25-29. |
| |
| Authors: | JIN Chun - ping |
| |
| Institution: | Business Sehool, Nanjing University, Nanjing 210093 , China |
| |
| Abstract: | This paper empirically analyzes the effect of tax policy on securities market through VAR model based on the data of shanghai stock market.The empirical analysis shows that adjusting tax rate of securities exchange does not cause trading quantity of securities market to vary obviously,but increase the volatility of it.Therefore,the government should keep the tax policy stable under a lower tax rate in order to sustain it stable and developing. |
| |
| Keywords: | tax policy securities market regulation consequence VAR model |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
